Auditor industry specialization and cost of equity on earnings management : the moderating role of institutional ownership
Year of publication: |
2023
|
---|---|
Authors: | Arianpoor, Arash ; Farzaneh, Najmeh |
Published in: |
International journal of law and management. - Bingley : Emerald, ISSN 1754-2448, ZDB-ID 2424409-0. - Vol. 65.2023, 2, p. 125-151
|
Subject: | Accrual earnings management | Auditor industry specialization | Cost of equity | Institutional ownership | Real earnings management | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Arbeitsteilung | Division of labour | Kapitalkosten | Cost of capital | Institutioneller Investor | Institutional investor | Rückstellung | Accrual | Eigentümerstruktur | Ownership structure |
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